tài liệu thi môn kế toán quốc tế

... period. The amendments contained in this appendix when this Standard was revised in 2003 have been incorporated into the relevant pronouncements published in this volume. * * * * * IAS 2 BC © ... as an expense during the period. Under this format, an entity presents an analysis of expenses using a classification based on the nature of expenses. In this case, the entity discloses the costs ... Effective date 40 An entity shall apply this Standard for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning...

Ngày tải lên: 13/12/2013, 20:15

... with the requirements of this Standard and shall present it as an integral part of its financial statements for each period for which financial statements are presented. 2 This Standard supersedes ... are reported in a manner consistent with IAS 21 The Effects of Changes in Foreign Exchange Rates. This permits the use of an exchange rate that approximates the actual rate. For example, a weighted ... flows in order to reconcile cash and cash equivalents at the beginning and the end of the period. This amount is presented separately from cash flows from operating, investing and financing activities...

Ngày tải lên: 13/12/2013, 20:15

... period. The amendments contained in this appendix when this Standard was revised in 2003 have been incorporated into the relevant pronouncements published in this volume. * * * * * IAS 8 IG 1032 © ... to other pronouncements The amendments in this appendix shall be applied for annual periods beginning on or after 1 January 2005. If an entity applies this Standard for an earlier period, these ... Policies, Changes in Accounting Estimates and Errors This Basis for Conclusions accompanies, but is not part of, IAS 8. Introduction BC1 This Basis for Conclusions summarises the International...

Ngày tải lên: 13/12/2013, 20:15

... earlier period. The amendments contained in this appendix when this Standard was revised in 2003 have been incorporated into the relevant IFRSs published in this volume. * * * * * IAS 10 BC © IASCF ... period. Effective date 23 An entity shall apply this Standard for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning ... appropriate. Scope 2 This Standard shall be applied in the accounting for, and disclosure of, events after the reporting period. Definitions 3 The following terms are used in this Standard with...

Ngày tải lên: 13/12/2013, 20:15

... 11 Construction Contracts Objective Scope 1 This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accounting ... Accounting for Construction Contracts approved in 1978. Definitions 3 The following terms are used in this Standard with the meanings specified: A construction contract is a contract specifically negotiated ... the construction of refineries and other complex pieces of plant or equipment. The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated with construction...

Ngày tải lên: 13/12/2013, 20:15

... the related cumulative remuneration expense, this indicates that the tax deduction relates not only to remuneration expense but also to an equity item. In this situation, the excess of the associated ... However, this Standard does deal with the accounting for temporary differences that may arise from such grants or investment tax credits. Definitions 5 The following terms are used in this Standard ... or asset. This is true even if: (a) the entity does not intend to dispose of the asset. In such cases, the revalued carrying amount of the asset will be recovered through use and this will generate...

Ngày tải lên: 13/12/2013, 20:15

... period. The amendments contained in this appendix when this Standard was issued in 2003 have been incorporated into the relevant pronouncements published in this volume. * * * * * IAS 16 © IASCF ... to other pronouncements The amendments in this appendix shall be applied for annual periods beginning on or after 1 January 2005. If an entity applies this Standard for an earlier period, these ... earlier period. Withdrawal of other pronouncements 82 This Standard supersedes IAS 16 Property, Plant and Equipment (revised in 1998). 83 This Standard supersedes the following Interpretations:...

Ngày tải lên: 13/12/2013, 20:15

... earlier period. The amendments contained in this appendix when this Standard was issued in 2003 have been incorporated into the relevant IFRSs published in this volume. * * * * * IAS 17 1158 © IASCF C ONTENTS paragraphs INTRODUCTION ... to an unrelated third party. Such a sublease is accounted for by the lessee as a finance lease to the third party, although it may be accounted for as an operating lease by the third party. IAS ... 17 Leases Objective 1 The objective of this Standard is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosure to apply in relation to leases. Scope 2 This Standard shall be...

Ngày tải lên: 13/12/2013, 20:15

... percentage of completion method. Under this method, revenue is recognised in the accounting periods in which the services are rendered. The recognition of revenue on this basis provides useful * See ... example, the goods are still to be manufactured or will be delivered directly to the customer from a third party. Revenue is recognised when the goods are delivered to the buyer. 5 Sale and repurchase ... arise from items such as warranty costs, claims, penalties or possible losses. Effective date 37 This Standard becomes operative for financial statements covering periods beginning on or after...

Ngày tải lên: 13/12/2013, 20:15

... Dissenting Opinion (2004 Amendment) BASIS FOR CONCLUSIONS Chuẩn mực kế toán quốc tế IAS 19 IAS 19 © IASCF 1253 Disclosure 141 Where there is uncertainty ... with this requirement. 143 Where required by IAS 24 an entity discloses information about termination benefits for key management personnel. 144–152 [Deleted] Transitional provisions 153 This ... entity first adopts this Standard for other employee benefits, the entity applies IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. 154 On first adopting this Standard, an...

Ngày tải lên: 13/12/2013, 20:15

... Assistance Scope 1 This Standard shall be applied in accounting for, and in the disclosure of, government grants and in the disclosure of other forms of government assistance. 2 This Standard does ... of government assistance, but the benefit is not quantified by the imputation of interest. 38 In this Standard, government assistance does not include the provision of infrastructure by improvement ... government grants covered by IAS 41 Agriculture. Definitions 3 The following terms are used in this Standard with the meanings specified: Government refers to government, government agencies...

Ngày tải lên: 13/12/2013, 20:15

... period. The amendments contained in this appendix when this Standard was issued in 2003 have been incorporated into the relevant pronouncements published in this volume. * * * * * IAS 21 BC © ... period. Withdrawal of other pronouncements 61 This Standard supersedes IAS 21 The Effects of Changes in Foreign Exchange Rates (revised in 1993). 62 This Standard supersedes the following Interpretations: ... currency. BC17 Given this, the Board considered two possible translation methods. The first is to translate all amounts (including comparatives) at the most recent closing rate. This method has several...

Ngày tải lên: 23/12/2013, 12:15

... and those acquired from third parties would be impaired. The purchase price of a completed asset purchased from a third party would include financing costs incurred by the third party during the ... amendments in this appendix shall be applied for annual periods beginning on or after 1 January 2009. If an entity applies this Standard for an earlier period, the amendments in this appendix ... through. * * * * * The amendments contained in this appendix when this IFRS was issued in 2007 have been incorporated into the relevant IFRSs published in this volume. ...

Ngày tải lên: 23/12/2013, 12:15

... entity. Effective date 23 An entity shall apply this Standard for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning ... (reformatted 1994) 24 This Standard supersedes IAS 24 Related Party Disclosures (reformatted in 1994). IAS 24 BC 1402 © IASCF Basis for Conclusions on IAS 24 Related Party Disclosures This Basis for ... directed to the substance of the relationship and not merely the legal form. 11 In the context of this Standard, the following are not necessarily related parties: (a) two entities simply because...

Ngày tải lên: 23/12/2013, 12:15

... financial statements of retirement benefit plans to the extent that they are not superseded by this Standard. 3 This Standard deals with accounting and reporting by the plan to all participants as a ... accounting and funding requirements as privately invested arrangements. Accordingly, they are within the scope of this Standard unless the contract with the insurance company is in the name of a specified ... social security type arrangements are also excluded from the scope of this Standard. Definitions 8 The following terms are used in this Standard with the meanings specified: Retirement benefit plans...

Ngày tải lên: 23/12/2013, 12:15

Ngày tải lên: 23/12/2013, 12:15

Ngày tải lên: 23/12/2013, 12:15

Ngày tải lên: 23/12/2013, 12:15

Ngày tải lên: 23/12/2013, 12:15

Ngày tải lên: 23/12/2013, 12:15